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TMI Blog2000 (1) TMI 954X X X X Extracts X X X X X X X X Extracts X X X X ..... ly point adjudicated by the Tribunal related to liability of the petitioner, who claimed to have retired from the partnership, M/s. Keyem Traders with effect from April 1, 1985. Appeals had been filed by the State before the Tribunal against the adjudication by the Deputy Commissioner of Appeals, Kozhikode [in short "the Dy. C. (A)"] holding that there was material to show that assesseepetitioner had retired from the partnership with effect from April 1, 1985. 2.. In a nutshell factual position as projected by the assessee is as follows: Assessee based his claim on a deed of release and re-constitution of partnership purported to have been executed at the time of retirement to contend that he had retired from the partnership with effect f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5(8)(b) of the Rules are relevant for the purpose of adjudicating the present dispute. They read as follows: "Section 21. Liability of firms.-(1) Where any firm is liable to pay any tax, fee or other amount under this Act, the firm and each of the partners of the firm shall be jointly and severally liable for such payment. (2) Where a partner of a firm liable to pay any tax, fee or other amount under this Act retires, he shall, notwithstanding any contract to the contrary, be liable to pay the tax, fee or other amount remaining unpaid at the time of his retirement and any tax, fee or other amount due up to the date of retirement, though unassessed. "Rule 5(8)(b): if a partner retires without the partnership being dissolved thereby he ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rmal course, revenue is not expected to know as to when a person retires from a partnership unless it has information in that regard in the prescribed manner. Therefore, the rule mandates intimation to be given in a particular form within a particular time to the "registering authority", as defined in rule 3(h). 8.. Whether intimation has been given is a question of fact. Records of the department revealed that no such intimation was given. Assessee also did not produce any material to show that he had in fact sent it to the registering authority. Merely because some documents which, according to the assessee, established factum of his retirement were referred to, that cannot be said to be compliance with the requirement of rule 5(8)(b). ..... X X X X Extracts X X X X X X X X Extracts X X X X
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